Loading chat...
MS HB258
Bill
Status
2/27/2013
Primary Sponsor
Omeria Scott
Click for details
AI Summary
-
Adds new sales tax exemptions for retail sales of computers, printers, printer supplies, educational software (up to $1,500 per item) and school supplies such as pens, pencils, paper, binders, notebooks, textbooks, backpacks, and calculators (up to $100 per item) during the last Friday in July through the following Saturday.
-
Exemptions for these items apply only during the period beginning at 12:01 a.m. on the last Friday in July and ending at 12:00 midnight the following Saturday.
-
Allows municipalities to suspend the exemptions for items sold within their corporate limits by adoption of a resolution, with notice to the Department of Revenue at least 90 days prior to the suspension taking effect.
-
Allows county boards of supervisors to suspend the exemptions for items sold in unincorporated areas by similar resolution process.
-
Takes effect upon passage.
Legislative Description
School tax; authorize exemption for retail sales of certain electronic devices, educational software, textbooks and other school-related supplies.
Last Action
Died In Committee
2/27/2013